Supreme Court of India
The Commissioner of Income-tax, West Bengal I, Calcutta v. M/s. Vegetables Products Ltd.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
3 Supreme Court benches have cited this judgment.
From the headnote
Income Tax Act (43 of 1961), ss. 143, 156 and 21l(l)(a)(i) Penc..-lty-Whether related to tax assessed or tax payable. The assessee failed to furnish the return of its- income within the time allowed but submitted the return after a notice under s. 28(3) of the J;ncome·tax Act, 1922, was served on him.· provisional assess· ment was made by the lncome·tax Officer under s. 23B of the 1922-Ac! and the assessee· deposited the amount. The Income-tax Act, 1961, having come into force thereafter. the Income-tax Officer completed the assessment under the provisions of that Act, determined the tax due
Where later benches applied it
- 2012 Rohitash Kumar & Ors. v. Om Prakash Sharma & Ors.
- 2024 Chief Commissioner of Central Goods and Service Tax & Ors. v. M/s Safari Retreats Private Ltd. & Ors.
- 2017 Bimal Kishore Paliwal & Ors v. Commissioner of Wealth Tax
Of those, 1 relied on · 1 referred to · 1 not applicable
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